Written Answers Nos. 273-282
275. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department, or the Revenue Commissioners, have examined the feasibility of assessing the returns of form IU(3E) as a means of better calculating the indicative IUT revenue raised via the deemed disposal rule; and the subsequent cost of abolishing the deemed disposal rule in respect of IUT. [51840/26]
Amharc ar fhreagraUnder the gross-roll up regime for investment undertakings, investment undertaking tax (‘IUT’) must be deducted on the occurrence of a ‘chargeable event’, which includes
• the making of relevant payments,
• the redemption of the investment,
• the transfer by an investor of their investment, and
• the ending of an eight-year period following the acquisition of the investment and then every eight years thereafter. This is commonly referred to as a deemed disposal.
While Irish domiciled funds will generally deduct IUT on the happening of a chargeable event and return it to Revenue, there are circumstances where an Irish investor may be required to self-assess the tax due on their investment in a fund through their annual tax return.
In the case of a deemed disposal, an investment undertaking can in certain circumstances make an election to not apply IUT (this is commonly referred to as a ‘de minimis election’). Section 739E(2A) of the Taxes Consolidation Act 1997 provides that such an election can be made where the value of the chargeable units in the investment undertaking (i.e. those units held by unit holders that are not exempt from IUT) is less than 10% of the value of the total units in the investment undertaking. Where a de minimis election is made, the unit holder is required to account for tax due on a deemed disposal through the self-assessment system.
Where the de minimis election applies, the investment undertaking is required to file a statement (a Form IU(3e)) with Revenue on an annual basis. While the form requires certain information in relation to unit holders, it does not include all the information required to quantify the amount of tax due by unit holders on a deemed disposal.
In addition, it is important to note that not all investment undertakings file a Form IU(3e). It is only required to be filed by investment undertakings that have made a de minimis election.
276. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he will commit to conduct a review of the TaxSaver scheme with a view to extending to more modes of sustainable travels such as shared mobility; and to allow for new digital solutions to enhance the effectiveness and attractiveness of the scheme; and if he will make a statement on the matter. [51874/26]
Amharc ar fhreagraSection 118(5A) of the Taxes Consolidation Act 1997 (TCA) provides for an exemption from benefit-in-kind (BIK) where an employer purchases a travel pass for one of their employees or directors. This is commonly known as the TaxSaver scheme.
Under section 118B TCA, an employer and employee may also enter a salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary, in exchange for a BIK, such as the aforementioned travel pass.
Where a travel pass is purchased either under the TaxSaver scheme or through a salary sacrifice arrangement, certain conditions must be met including:
• the cost incurred must relate to a monthly or annual bus, railway or ferry travel pass;
• the travel pass must be issued by or on behalf of one or more approved transport providers; and
• the approved transport provider must be contracted or licensed to provide the transport services covered by the travel pass.
While the conditionality around the BIK exemption for the TaxSaver scheme falls under the remit of the Minister for Finance, I would ask the Deputy to note that the scope and conditions of the travel pass on offer are a matter for the individual transport providers. Furthermore, in respect of the day-to-day operations of public transport, including TaxSaver ticket offerings, it is the National Transport Authority that has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under Public Service Obligation contracts.
In parallel, proposals in respect of all tax expenditure measures including the TaxSaver scheme, are assessed in accordance with my Department's Guidelines for Tax Expenditure Evaluation. It is important to note that Government policy is based on the principle that tax expenditures should be used in limited circumstances where a demonstrable market failure exists, and the measure is more efficient than a direct expenditure intervention. In its comprehensive review of the Irish tax system, the Commission on Taxation and Welfare (2022) supported this position.
In considering proposals to extend or expand any tax expenditures, the Government must be mindful of the public finances and the many demands on the Exchequer.
As with all tax expenditures and measures, the TaxSaver scheme is kept under review by my officials.
277. Deputy Shane Moynihan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the main policy achievements of his Department since 22 January 2025; and if he will make a statement on the matter. [50807/26]
Amharc ar fhreagraI am pleased to provide the Deputy with an overview of some of my Department’s key policy achievements since 22 January, 2025.
From an expenditure policy perspective, my Department is playing a central role in shaping Ireland’s fiscal and budgetary landscape. Informed by the Medium-Term Expenditure Framework, Budget 2026 placed an increased emphasis on what is being delivered to ensure real outcomes for citizens and prioritising service delivery in an efficient manner. The Expenditure Report published for Budget 2026 sets out key reforms proposals for 2026.
To ensure effective budget oversight through strong governance and a focus on value for money, the Department has published Circular 21/2026, outlining an escalation process that will ensure a formalised and consistent escalation framework for managing public expenditure.
We are also reviewing the Public Financial Procedures to enhance accountability and value for money for all public money.
My Department has strengthened its infrastructure mandate by establishing a dedicated Infrastructure Division led by a Deputy Secretary General. The Department published a revised National Development Plan in July 2025, allocating €275.4 billion in capital investment to 2035. This is the largest investment programme in the history of the State.
To accelerate the delivery of infrastructure, the Department published an Accelerating Infrastructure Report and Action Plan in December 2025, following a public consultation on barriers to infrastructure delivery. The Plan is designed to address the key barriers to infrastructure development and drive the efficient delivery of infrastructure across Ireland by progressing reforms across four key pillars: Legal Reform; Regulatory Reform and Simplification; Delivery and Coordination Reform; and Public Acceptance. The plan is being implemented at pace. Most recently, I issued a circular on the Benefits Realisation Framework and the Critical Infrastructure Act was signed into law by the President. The latter represents a key step forward for accelerated infrastructure delivery in Ireland. My Department, alongside the Taskforce, will continue to drive this critical reform agenda in the coming weeks and months.
My Department is also working with a broad range of public bodies on the implementation of the Better Public Services Strategy to deliver agreed flagship programmes under the three pillars of Digital and Innovation at Scale, Workforce and Organisation of the Future and Evidence informed policy and services designed for and with our public. This transformation programme is focused on providing inclusive, high quality and integrated service provision that meets the needs and improves the lives of the people of Ireland.
In June 2026, I published the Better Public Services Transformation Showcase 2025-2026. This report looks back at 2025 transformation achievements and forward to 2026 transformation priorities. It covers flagship transformation projects led by the Department and a snapshot of some of the many initiatives happening across the Public Service.
I would also highlight the publication of the Digital Public Services Plan 2030 late last year. This plan commits to the digitalisation of 189 applicable key public services across 17 Life Events (e.g. Birth of a Child, Becoming Employed / Unemployed). The plan also commits to a service design methodology whereby services will be redesigned after extensive user research. The plan sets a pathway to delivering on two key targets for 2030: (i) 100% of key public services available online; and (ii) 90% of key public services consumed online.
My Department launched the Guidelines for the Responsible Use of Artificial Intelligence in the Public Service in May 2025. These guidelines form a practical framework aligned with the EU AI Act to support responsible AI adoption in the public service. My Department is also advancing digital transformation through the completion of the State Data Centre and updates to the Digital Inclusion Roadmap.
Aligned to the delivery of Better Public Services, my Department is well advanced in the process of developing a first ever National Public Procurement Strategy. As part of the work to prepare for the Strategy, Ireland’s Strategic Procurement Roadmap (2025), a joint project with the European Commission, reported on the barriers and challenges that public buyers and suppliers face and was the initial pre-consultation scoping exercise for the strategy. The Roadmap provided the initial evidence base and insight for the public consultation which has resulted in the solutions and actions that will be addressed in the Strategy once finalised. My Department also led on Ireland's first cross-government all-island supplier expo, supporting SME access to public procurement opportunities.
I would also like to point to a number of other areas advanced during 2025. For example, Ireland’s position on EU Cohesion Policy post 2027 was articulated through a public consultation, Stakeholder Forum and the finalisation of position paper. Civil service reform continues with new workplace policies and updated guidance on CEO remuneration. The Department supports innovation in public service delivery and is advancing a new digital wallet. Ireland also strengthened its leadership in digital government and open data, placing among the top countries globally in both EU and OECD assessments for 2025. In addition to AI usage guidelines referenced above, my Department introduced new skills development initiatives including the ICT Apprenticeship Scheme and the Commercial Skills Academy Strategic Action Plan. Sustainability and legislative reform were prioritised through the approval of a Green Public Procurement Circular and the enactment of the Statute Law Revision Act 2024. Recognition of excellence was achieved with awards and certifications for ethical procurement and data governance, and public engagement was enhanced through initiatives such as the WhereYourMoneyGoes.gov.ie survey.
Progress will be further detailed in my Department’s Annual Report for 2025, which is due to be published this month.
278. Deputy Barry Heneghan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the current status of the proposed civil service reasonable accommodation policy due to be introduced in 2026; which disabled persons' representative organisations and disabled persons' organisations were consulted during its development; whether an organisation (details supplied) was consulted; if not, the reason for this; the purpose of the proposed policy and the way it is intended to operate alongside existing legal obligations in relation to reasonable accommodation; whether it will provide additional guidance to public bodies on considering requests for reasonable accommodation, including the application of the undue burden test; and if he will make a statement on the matter. [50938/26]
Amharc ar fhreagraThe development of the new Civil Service Reasonable Accommodation Policy for Disabled People commenced in Q4 2025 through the establishment of a cross-Civil Service policy working group. The policy is currently being developed as an internal workforce policy for the Civil Service and is intended to provide a modernised and more consistent framework for the provision of reasonable accommodation in the workplace.
Its purpose is to provide greater clarity and consistency in processes, support disabled and neurodivergent civil servants throughout their careers, and clearly define the roles and responsibilities of those involved in the provision of reasonable accommodation. It will operate alongside existing statutory obligations and will not replace any legal requirements. A supporting toolkit is also being developed to provide practical guidance on the assessment and implementation of reasonable accommodation requests, including consideration of the undue burden test.
As the policy remains in the design stage and is being developed as an internal Civil Service workforce policy, engagement has focused on a broad range of stakeholders from across the Civil Service, including disabled and neurodivergent employees, the Disability Liaison Officer Network and relevant policy and operational experts. The Department considers this approach appropriate given the purpose of the policy, which is to support the consistent provision of reasonable accommodation for Civil Service employees.
279. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has undertaken any assessment of the purchase order systems used across Departments, agencies and other public bodies (details supplied); if so, the number of public bodies known to operate a single purchase order system, multiple purchase order systems, and no purchase order system; and if such an assessment has been undertaken. [51224/26]
Amharc ar fhreagraThe Office of Government Procurement is a Division of the Department and is responsible for national procurement policy, the national tendering platform and also acts as a Central Purchasing Body. The OGP has no role in relation to the purchase order systems used by Departments and Agencies, nor does it conduct any related assessments. Responsibility for management of purchase order activities is a matter for each Accounting Officer.
280. Deputy Richard Boyd Barrett asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the estimated full-year cost of ensuring that every public sector worker earning under €100 thousand receives a pay increase of 10% in 2027; and if he will make a statement on the matter. [51313/26]
Amharc ar fhreagraThe total public service pay bill figure (inclusive of Local Authorities) for 2026 is estimated to be €34 billion. This includes elements of pay, including basic pay, allowances, overtime, premia, and employer PRSI. The estimated cost of a 10% pay increase for public service workers earning less than €100,000 would be approx. €3.1 billion.
281. Deputy Ruth Coppinger asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department will look favourably on an appeal submitted by a person (details supplied); to provide an update on the status of the appeal; and if he will make a statement on the matter. [51386/26]
Amharc ar fhreagraAs the Deputy may be aware, my department has overarching responsibly for public service pension policy, including pension appeals. Circular 16/2020 titled ‘Internal Dispute Resolution (IDR) procedure for pension appeals in relation to beneficiaries/disputed beneficiaries of pre-existing civil service pension schemes and of certain public service pre-existing pension schemes’ replaces all previous circulars/letters/guidance issued on pension appeals/IDR procedures relating to pre-existing schemes in the:
• the civil service, and
• the public service where it is specified in either the governing legislation establishing the body, or in the pension scheme rules, that I as Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (or formerly Minister for Finance) am responsible for making the determination.
It should be noted that the appeal process is undertaken with the intent of establishing whether the relevant legislation, existing pension scheme terms/rules, and other formal policies and procedures have been adhered to in the making of the original decision. The appeal process does not provide discretion to alter scheme rules.
It should be further noted that Section 7 of Circular 16/2020 provides that comments are restricted while an appeal is under consideration: ‘From the time a person commences the formal appeal process (see Stage 2 in appendix) until a determination has issued, the appellant should receive no communication either in writing or verbally to indicate the possible success or failure of their appeal.’
The circular provides an indicative timeline of three months for a Notice of Determination to issue from receipt of the full information required to assess an appeal.
In some cases, a longer timeline may be necessary. This can arise when there is a substantial volume of documentation submitted, where the matters being considered are particularly complex and/or where third-party advice is required. In addition, there are a large number of pension appeal cases on hand with my department at present which require detailed and careful consideration.
While it is not possible to provide appellants with revisions to the indicative timeline set out under the circular on an ad-hoc basis, I wish to advise that my department is committed to progressing pension appeals received to a conclusion in as short a timeframe as possible.
As outlined in Circular 16/2020, should an appellant have a query connected to this circular, they can contact their relevant HR Unit.
282. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether, pending completion of the statutory review of the Protected Disclosures Act 2014 (as amended), his Department has assessed whether reporting persons whose disclosures are currently being processed may be affected by administrative practices or interpretations that are themselves under review; and whether any interim guidance or safeguards have been issued to public bodies in that regard. [51469/26]
Amharc ar fhreagraThe protections afforded to reporting persons under the Protected Disclosures Act 2014, as amended, continue to have full force and effect. The operation of the statutory framework is neither suspended nor qualified by the conduct of legislative or policy reviews, and any suggestion to the contrary is incorrect.
The Act imposes clear and enforceable obligations on employers and public bodies in relation to the establishment, operation and resourcing of internal and external reporting channels. It also provides for specialised reporting channels in respect of disclosures relating to law enforcement, security, defence, international relations, and intelligence matters.
The legislation provides a suite of protections for reporting persons. It expressly prohibits penalisation, or the threat of penalisation, arising from the making of a protected disclosure. Penalisation is defined broadly and includes unfair dismissal, suspension, demotion, loss of pay or prospects, adverse changes to working conditions or hours, disciplinary action, reassignment of duties, coercion, intimidation, and harassment.
Statutory protection from penalisation is provided primarily through the Workplace Relations Commission (WRC), which may make orders for reinstatement, re-engagement, or compensation of up to five years' remuneration. Decisions of the WRC may be appealed to the Labour Court.
Alternatively, a reporting person may pursue a civil action through the courts, where no statutory cap applies to compensation. The Act also provides immunity from civil liability where a protected disclosure would otherwise give rise to proceedings, including claims for breach of confidentiality. Where criminal proceedings arise in connection with the disclosure of restricted information, the making of a protected disclosure may be relied upon as a statutory defence.
Confidentiality protections are embedded in the legislation. Recipients of protected disclosures are required to take all reasonable steps to safeguard the identity of the reporting person, subject only to limited statutory exceptions. The Act further provides for criminal offences and penalties for penalising a reporting person, taking vexatious legal proceedings against a reporting person, or unlawfully disclosing a reporting person's identity.
The operation and availability of these protections are not affected by the European Commission's ongoing review of Directive (EU) 2019/1937 (the EU Whistleblower Protection Directive) or by the upcoming statutory review of the Protected Disclosures Act (due to commence in late 2026). All prescribed persons and public bodies remain fully bound by their statutory obligations, and no administrative processes have been suspended or disapplied as a result of these reviews.
The statutory review process is intended to strengthen, where possible, the whistleblower framework, and stakeholders are encourages to participate and raise any issues identified in practice. Details of the launch of the review will be published on my Department's website in due course.
